政府發展經濟社會向國外借款及保證條例

Certain overseas borrowing arrangements are subject to this ordinance, including cases where the Treasury is the borrower or guarantor, and a separate case where Executive Yuan meeting approval is required.

本條例自公布日起施行。

經行政院會議通過後，財政部部長可代表國庫與承貸機構簽訂貸款或保證契約，並依契約規定支用及償還本息。

財政部部長在必要時，經行政院核准後，可以書面指定代表人代為簽訂貸款或保證契約。

This provision covers loan or guarantee contracts, including bond issuance and related notes within those contracts.

在辦理保證時，主管機關要先查明借款用途計畫與償債能力，保證後還要監督借款運用；若情況不健全可靠，就不得保證。

This provision caps unpaid principal for loans borrowed or guaranteed under the statute at NT$9.5 billion, or an equivalent amount in other foreign currency at the borrowing exchange rate.

行政院應在簽訂貸款或保證契約後，儘速將契約送立法院備查；與預算有關的借款或保證，主管機關應在年度預算送審時向立法院提出計畫報告。

依本條例所借或保證之借款，其利息免徵所得稅。

A private development financial institution borrowing abroad with a Treasury guarantee must keep unpaid borrowing within ten times its net worth; Treasury-guaranteed re-lending by public or private development financial institutions must not carry an interest rate above the comparable public-enterprise lending rate.